STATE OF GUJARAT Vs. MODI OIL INDUSTRIES
HIGH COURT OF GUJARAT
STATE OF GUJARAT
Modi Oil Industries
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(1.) Leave to amend the name of the respondent in the cause title of the appeal is granted. To be carried out forthwith.
The name of the respondent shall read as M/s. Unitor
(2.) The applicant State of Gujarat under Section 69 of the Gujarat Sales Tax Act, 1969 made an application before the
Tribunal to refer to this Court a question of law arising out of
Tribunal's judgement and order dated 24.11.1993 in Second
Appeal Nos. 304 to 307 of 1990 and 227 of 1991.
Accordingly, a statement of case was drawn on 17.02.1995
referring the following question of law by way of Reference
Application No. 11 of 1995:
"Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessment order passed under Section 41(3) of the Gujarat Sales Tax Act, 1969 is time barred in view of the provisions of Section 41(3) read with Section 42(1) of the Act -
(3.) The applicant is carrying on business of manufacturing Paver Finisher Machine and its parts and is registered as a
dealer under the Act. The applicant had collected and paid
sales tax on the said machine as per entry 16(1) in Schedule
II -A of the Act. However, the Sales Tax Officer issued a notice
in Form 36 and passed assessment order on 31.03.1990
imposing tax as applicable to entry 13 in Schedule III to the
Act on sales of Paver Machine. Accordingly an extra demand
of tax in addition to the tax paid with the return was raised.
Interest was also imposed by the assessing officer. Being
aggrieved by the said order an appeal was filed before the
Assistant Commissioner of Sales Tax who confirmed the
order of the assessment passed by Sales Tax Officer. The
applicant therefore filed Second Appeal No. 227 of 1991. The
Tribunal set aside the orders of the Assistant Commissioner of
Sales Tax as also the order of assessment. The State of
Gujarat made an application for referring the question of law
to this Court.;
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